Flexible auditing organization, adapting to many unprecedented developments, beyond forecasts

(Chinhphu.vn) - Audit organization work in recent times has been flexibly managed, adapting to rapid, complex developments, with many unprecedented issues beyond forecast.

On the afternoon of October 20, State Auditor General Ngo Van Tuan reported on the work of the State Audit for the 2021-2026 term at the 10th session of the 15th National Assembly .

Mr. Ngo Van Tuan emphasized that the 2021-2026 term is an important term in implementing the State Audit Development Strategy to 2030 with the key direction and task being: "Developing the State Audit as an important and effective tool of the Party and State in inspecting and controlling the management and use of public finance and assets; contributing to the successful implementation of the country's Socio -Economic Development Plan for the period 2021-2025; improving capacity, effectiveness and efficiency in auditing activities through the application of information technology, administrative reform and promoting international cooperation, ensuring public, transparent, professional, regular and gradually modernized activities".

State Auditor General Ngo Van Tuan - Photo: VGP/Nhat Bac

Reduce the number but ensure the objectives and quality of audit activities

State Auditor General Ngo Van Tuan said that in the 2021-2025 period, although the world and domestic situation has changed rapidly and complicatedly, with many unprecedented issues beyond forecast, with the spirit of solidarity and responsibility, the entire state audit sector has made efforts, actively innovated, focused on synchronously implementing many effective solutions to overcome all difficulties, and comprehensively completed assigned political tasks with many important and outstanding results.

In order to specify the plan for implementing the audit tasks, the State Audit has carried out many large-scale audit topics on the management and use of public finance, public assets, land, resources, and minerals; audit topics assessing the implementation of Resolution No. 43/2022/QH15 of the National Assembly; audit topic "Mobilization, management, and use of resources for COVID-19 prevention and control and support policies"; audit topics serving the National Assembly's supreme supervision activities such as: Auditing the implementation of 3 national target programs, the implementation of policies and laws on planning, the implementation of policies and laws on practicing thrift and combating waste in the 2016-2021 period; and many "hot" topics and topics that are of interest to public opinion...

State Auditor General Ngo Van Tuan emphasized that the audit results for the 2021-2026 term achieved many positive results. Through the audit, the State Audit recommended rectifying the operations of the audited units and the responsibilities of relevant individuals and organizations in the management, operation and use of public finance and public assets. In particular, it has recommended the cancellation, amendment, supplementation and new issuance of contents that are contrary to or inconsistent with the general regulations of the State and practices for 938 legal documents and management documents at all levels (including 13 laws, 36 decrees, 88 circulars, 16 decisions of the Prime Minister and 785 other documents), an increase of 19.3% compared to the 2016-2021 term, thereby continuing to affirm the correct orientation of the State Audit in the term of auditing to detect inadequacies, promptly overcome "loopholes" of policy mechanisms to improve the effectiveness of management and use of public finance and public assets, and prevent and combat corruption, waste and negativity.

To achieve that result, State Auditor General Ngo Van Tuan said that in recent years, the work of perfecting the legal framework for the State Audit's operations has always received special attention and is identified as a core factor that must be implemented to improve the quality, effectiveness and efficiency of the State Audit's operations. During his tenure, the State Auditor General issued 34 legal documents and 150 management documents, on the basis of amendments and supplements to comply with new regulations of the Party and laws of the State, ensuring compliance with the operations of the State Audit and selectively absorbing international experience. In particular, the State Auditor General has directed the review, amendment and supplementation of the regulations, processes and statutes of the State Audit to comply with the 2-level local government organization model and new legal regulations related to the audit operations of the State Audit.

The annual audit organization plan is built according to the principle of "Compact but quality", reasonably arranging and integrating audit tasks in the same area and unit (minimizing the frequency of the number of audit teams appearing in the same area) and innovating the way of organizing audit teams. With that principle, the number of audit teams organized by the State Audit in 2025 has decreased by about 33% compared to the beginning of the term (156/234 teams) but still ensuring the audit objectives and quality of audit activities.

During the audit process, the State Audit Office has flexibly adjusted to reduce the overlapping audit points with inspection and examination agencies or reasonably supplemented the audit plan at the request of ministries, branches and localities to help units improve the efficiency of management and use of public finance and public assets. The audit organization has also been flexibly managed, adapting to rapid and complex developments, with many unprecedented issues, beyond forecasts, ensuring the completion of the political tasks of the sector while creating conditions for audited units to complete assigned political tasks.

In particular, according to State Auditor General Ngo Van Tuan, accompanying ministries, branches and localities in implementing the arrangement, streamlining of apparatus, merger and reorganization of administrative units at all levels, the State Audit has reduced a number of audits at ministries, branches and audits related to district level, prioritizing the audit of provincial budget settlement reports to be completed before June 30, 2025 to provide reliable information and data to People's Councils of provinces and cities as a basis for approving local budget settlement in 2024.

State Auditor General Ngo Van Tuan emphasized that during his term, for the first time, the State Audit Office attended the explanation session on the implementation of audit conclusions and recommendations, so the implementation rate increased compared to the previous term, many outstanding recommendations were directed and thoroughly handled (as of November 6, 2023, there were still 90 outstanding documents that had not been processed, but up to now, 89 documents have been resolved, with 1 document remaining unprocessed, due to many complicated contents that require time to research and process).

The average rate of implementation of audit recommendations in the 2021-2026 term is 90%, higher than the 2016-2021 term (74.7%); 267/938 documents have been abolished, amended and supplemented by the Government, ministries, branches and localities according to the recommendations of the State Audit, higher than the number implemented in the previous term (in the 2016-2021 period, audited units amended, supplemented, abolished and replaced 136 documents). Basically, the audit conclusions and recommendations have been seriously implemented by the units.

During the term, the State Audit Office provided 1,749 audit reports and related documents to the agencies of the National Assembly, the Central Inspection Committee, investigation agencies and other competent state agencies to serve the investigation, inspection and supervision work... (an increase of nearly 4 times compared to the previous term); provided many reports summarizing audit results related to the supervision contents of the National Assembly, the National Assembly Standing Committee and the agencies of the National Assembly.

In addition, the State Audit has proposed that the Steering Committee put a number of projects with signs of waste discovered through audits under surveillance; transferred 17 files to the Investigation Police Agency to investigate and clarify cases with signs of law violations through audit activities; and coordinated to provide many documents and audit reports to inspection, examination and investigation agencies for clarification according to their authority.

Accompanying the National Assembly in its supreme supervision activities and the supervisions of the National Assembly Standing Committee and the National Assembly agencies, the State Audit Office has organized thematic audits to promptly provide reports summarizing audit results related to the supervision contents of the National Assembly, the National Assembly Standing Committee and the National Assembly agencies.

Notably, State Auditor General Ngo Van Tuan said that during his term, the State Audit Office received 425 petitions, including: 215 denunciations, 50 complaints, 158 petitions, requests, and reflections, and 2 denunciations. The petitions sent to the State Audit Office were mainly complaints and denunciations that were not under the jurisdiction of the State Audit Office, and were promptly received and resolved by the State Audit Office in accordance with the law, without being left unanswered.

Enhance AI, high technology and use of experts

According to State Auditor General Ngo Van Tuan, in addition to the achievements, the last term still had some limitations and shortcomings that needed to be overcome, such as: The selection of topics and audited units based on risk assessment and determination of audit materiality was not clearly demonstrated. Although the quantity and quality of thematic audits were significantly improved, the audit results assessed the shortcomings, loopholes, "bottlenecks", and barriers of policy mechanisms affecting the driving force for rapid and sustainable economic development were not really clear.

There are still issues that have not been promptly detected to warn of signs of law violations in the management and use of public finance and public assets of some localities and units. Although the rate of implementation of recommendations has improved, there are still many recommendations that have not been fully implemented, especially recommendations to amend and supplement policies and mechanisms and review collective and individual responsibilities.

Clearly defining the motto of action in the new period as "Discipline - Integrity - Professionalism - Quality - Integration", State Auditor General Ngo Van Tuan emphasized that in the 2026-2031 term, the entire State Audit sector will focus on improving audit quality, actively contributing to promoting transparent and effective public financial management, and the fight against corruption, waste and negativity.

In particular, the State Audit continues to innovate the method of developing medium-term and annual audit plans based on the Party's orientations and the State's laws on socio-economic development management to determine appropriate audit topics and subjects; select to organize sector-wide audits of a number of major topics related to the management and operation of the state budget, which have a great impact on the socio-economic situation, issues that are prone to negativity, corruption and waste; audit the management and use of resources to implement revolutionary breakthroughs according to the Central Committee's resolutions, correctly assess the current situation of budget deficit, public debt, risks of budget balance and propose solutions to ensure financial and budget security; "hot" issues that are of interest to public opinion, the National Assembly and voters, linked to the National Assembly's supreme supervision plan and the supervision of the National Assembly Standing Committee.

Innovate auditing methods, increase the application of IT, AI, high technology and use of experts in auditing activities. Promote and diversify the forms of publicizing audit results, results of implementing audit conclusions and recommendations according to regulations to disseminate information, improve the effectiveness and efficiency of auditing activities, and actively contribute to the fight against corruption, waste and negativity. Strengthen the monitoring and urging of the implementation of audit conclusions and recommendations, resolutely recommend competent authorities to handle cases of failure to strictly implement the conclusions and recommendations of the State Audit.

Hai Lien

Source: https://baochinhphu.vn/to-chuc-kiem-toan-linh-hoat-thich-ung-nhieu-dien-bien-chua-co-tien-le-vuot-ngoai-du-bao-102251020192256552.htm